1. FORESTUR: “Tailored training for professionals in the rural tourist sector” ES/06/B/F/PP-149544 CONTRACTUAL & FINANCIAL ASPECTS Budapest, June 2007

2. 1 CONTRACTUAL PERIOD FROM 01/10/2006 TO 01/10/2008 24 MONTHS Expenses before or after these dates will not be accepted

3. 2 BUDGET Applied budget: 393.589€ Approved budget: 341.897€ Applied Grant: 295.193€ (75%) Approved Grant: 230.777,60€ (67,5% average) Staff cost maximum community contribution: 133.801,55€ (59,54%) SUPPORTING DOCUMENTS: Administrative & Financial Handbook (AFH)

4. 3 GRANT DISTRIB. PER BUDGET HEADINGS STAFF COSTS 59,54% TRAVEL100% ICT 100% PRODUCTION100% OVERHEADS 0% OTHER COSTS100% SUBCONTRACTING100%

5. 4 TYPES OF COSTS STAFF COSTS OPERATIONAL COSTS Travel expenses ICT Production Overheads Others SUB-CONTRACTING

6. 5 STAFF COSTS (Page 16 AFH) Staff costs comprise any salary and/or remuneration paid to the employee (salary costs + social security contributions, social fees, holiday payments and pensions costs) Staff costs must be calculated on the basis of the actual daily salary of the individual employee multiplied by the number of days worked on the project, Contractors must be prepared to provide evidence relating to how these rates for staff were calculated In the final report a final statement of costs must be presented (Staff cost report & time sheets)

7. 6 STAFF COSTS APPLIED

8. 7 STAFF COSTS (Page 16 AFH) How to calculate the real daily cost at your organisation: Employee’s salary cost per year  Number of working days per year_ REAL DAILY COST * Time sheet model provided in the project folder

9. 8 TRAVEL EXPENSES (Page 18 AFH) The partnership is required to use the cheapest means of travel Travel costs should include all costs for travel from the point of origin to the point of destination and should include any related travel insurance costs * See the breakdown of travel expenses in the folder

10. 9 TRAVEL EXPENSES II (Page 18 AFH) Subsistence costs may not exceed the maximum daily rate for the country being visited Subsistence costs may be financed provided: They are reasonable They are calculated on an actual cost (receipts) or daily allowance basis Countries participating in the LdV programme Maximum Daily Subsistence Rates (€) – for the country being visited Spain141 € Hungary136 € Italy130 € Romania185 €

11. 10 TRAVEL EXPENSES III (Page 19 AFH) During the first meeting agreed to justify the subsistence expenses with the the maximum daily rate per country ** Evidence of the applied payment system should be available: we have to provide the claimform signed & stamped by the organisation in which it is specified the name of the worker, the number of days spent abroad and the total amount paid. Transfers for the daily rates to an individual must be available.

12. 11 JUSTIFICATION OF THE MEETINGS Each partner must pay his/her expenses without exceeding the Maximum Daily Subsistence Rates (page 46 AFH) Each host organisation will collect all the tickets/receipts of the coffee-breaks and common meals

13. 12 ICT (Page 19 AFH) Includes COMPUTER costs (connection time, purchase/hire of HW or SW,...) and AUDIO- VISUAL costs (purchase/hire of beamers and videoconferencing equipment,...) provided these costs are directly relevant to the project. As regards subscription to internet service providers and internet connection time, these should only be charged where costs are “individually identifiable” and where support documentation is able to be provided.

14. 13 PRODUCTION COSTS (Page 20 AFH) Costs connected to producing (promotional articles and materials: leaflets, posters, etc) “Internal subcontracting” by partnership organisation or its independent department (translations, printing house). Internal invoice will be needed Notes: If production is done outside organisation = subcontracting Daily photocopies = overheads Production costs cannot be salaries paid by the project = staff costs

15. 14 OVERHEADS (Page 21 AFH) No more than 7% of the total eligible direct costs of the project will be allowed Community funds will provide 0% contribution under this heading Overheads can include: - Daily communications (fax, telephone, etc.) - Photocopying - Office materials - Bank costs relating to transfer of funds

16. 15 OTHERS COSTS (Page 21 AFH) For costs not failing into any other category, provided these costs are necessary for the proper performance of the activities foreseen Other costs can include: - Books - Press releases - Hire of rooms for meetings, seminars, etc * - Conference fees, meeting registration costs, trade fairs. - Rental of exhibition space. - Catering costs for a meeting or other event, if the attendees are not members of the project

17. 16 SUBCONTRACTING COSTS (Page 22 AFH) Any amount paid to an external body or organisation carrying out a specific one-off task in connection with the project Normally admissible only where staff within the member organisations of the partnership do not have the required skills

18. 17 SUBCONTRACTING COSTS II (Page 22 AFH) Subcontracting is NEVER salaries paid to an individual but ALWAYS billed by an organisation Subcontracting agreements must be drawn. Copies of these agreements and bills/receipts/invoices must be submitted with the reports The subcontractor must bill the project according to the contract

19. 18 CONTRACT SIGNATURE An official amendment to the contract was sent to NA in December 2006. We received the approval (official answer) in January so we formalised the contracts between coordinator – partner. As soon as we received the agreements signed we transferred the first payment (February 07).

20. 19 PAYMENTS (updated) 1.20% as soon as the coordinators receive the first payment from the LdV NA 2.10% after the justification of WP1 + required tasks of WP5 and WP6 3.10% after the justification of WP2 + required tasks of WP5 and WP6 4.15% after the justification of WP3 + required tasks of WP5 and WP6 5.15% after the justification of WP4 + remaining tasks of WP5 and WP6 6.30% after the approval of the final report

21. 20 INTERNAL REPORTS Justification after the end of each WP must be sent to the coordinator in order to receive every payment, as agreed in the contract. ** WP1 finalised 28-02-07 and the deadline to send the justifications ended 31-03-07. Partners what have sent their justifications have received the second payment but there are some partners who have not justified this period yet. (delays)

22. 21 INTERNAL REPORTS WP2 will finish on 30-09-07 As the justification of this WP will coincide with the end of the period to justify the interim report to the NA the deadline to send the justification of this period will be 2 nd November 07. Florida will be in charge of writing the Interim report from 01-10-06 to 30-09-07 but we need to receive your contributions on time for the EXTERNAL JUSTIFICATION.

23. 22 INTERIM REPORT Documents to send: - Interim report form http://ec.europa.eu/education/programmes/leonardo/new/leonardo2/rapports/interim_en.html - Financial Tables http://ec.europa.eu/education/programmes/leonardo/rapports/table1.xls http://ec.europa.eu/education/programmes/leonardo/rapports/table2.xls * Documents used for the internal reports.

24. 23 OFFICIAL REPORTS INTERIM REPORT Period to justify: 01/10/06 – 01/10/07 Official deadline: 01/12/2007 All the partners will send their justifications to the coordinator before the 2 nd Nov 2007 All the amounts given in the project reports must be expressed in €.

25. 24 REMARKS (Pages 24, 25 AFH) Costs relating to account management are inelegible, however bank costs relating to the transfer of funds are eligible under the budget for Overheads Any interest earned in relation to pre-financing paid to the project must be declared within the relevant table of the financial report for eventual reimbursement to the NA VAT cannot, in any case, be charged to the project unless it is a final charge, i.e. a charge that is not deductible and cannot be recovered by the Contractor or the Partners

26. 25 REMARKS II (Pages 24, 25 AFH) EXCHANGE RATES Where a Euro account is held, the expenditure must be reported in Euro Where accounts are held in national currency, it must be used the following model: Pre-financing (Euro)Bank rate Pre-financing (national currency) 1 st project period40.0007,5300.000 2 nd project period40.0007280.000 TOTAL80.000580.000

27. 26 SUPPORTING DOCUMENTS Administrative & Financial Handbook (version 2006) http://ec.europa.eu/education/programmes/leonardo/handbooks/2006_en.pdf Leonardo da Vinci programme website http://ec.europa.eu/education/programmes/leonardo/news_en.html Contact person for Contractual & Financial issues in Florida: Laura Uixera: luixera@florida-uni.es, luixera@gmail.com Inma Mora: imora@florida-uni.es, inmamora@gmail.com